Power to arrest under GST law authorises tax officers to detain for specified offences with magistrate production. Power to arrest permits the Commissioner to authorise a State tax officer to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and, where required, produced before a Magistrate within twenty four hours, and detention and bail follow the Code of Criminal Procedure with Deputy and Assistant Commissioners exercising police station equivalent powers for non cognizable and bailable offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to arrest under GST law authorises tax officers to detain for specified offences with magistrate production.
Power to arrest permits the Commissioner to authorise a State tax officer to arrest persons believed to have committed specified GST offences; arrested persons must be informed of grounds and, where required, produced before a Magistrate within twenty four hours, and detention and bail follow the Code of Criminal Procedure with Deputy and Assistant Commissioners exercising police station equivalent powers for non cognizable and bailable offences.
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